Family in Andorra: spouse, dependent children and personal income tax
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The short answer
A family in Andorra benefits from higher exempt minimums for a spouse without income (40,000 €), a deduction per dependent child or ascendant (1,000 €) and a minimum of 30,000 € in case of disability.
Family benefits under the IRPF
| Situation | Rule |
|---|---|
| Single person | Exempt minimum: 24,000 €verified on 09/10/2026 |
| Spouse without income | Exempt minimum: 40,000 €verified on 09/10/2026 |
| Disability | Exempt minimum: 30,000 €verified on 09/10/2026 |
| Dependent descendant or ascendant | Deduction: 1,000 €verified on 09/10/2026 per person |
Simulating the total
Other family topics
- Family reunification: bringing your spouse and children.
- Schools: the school systems.
- Health and insurance.
An order of magnitude for a family
For a couple where only one spouse works, with a taxable income of 60,000 euros, the exempt minimum with a spouse without income is 40,000 €verified on 09/10/2026. The base subject to the rate of 10 %verified on 09/10/2026 is therefore 20,000 euros before other deductions, that is about 2,000 euros of IRPF before the bonification and the deductions for dependants.
Benefits that can be combined
| Benefit | Amount |
|---|---|
| Personal minimum | 24,000 €verified on 09/10/2026 (single person) |
| Spouse without income | 40,000 €verified on 09/10/2026 |
| Disability | 30,000 €verified on 09/10/2026 |
| Dependant | Deduction of 1,000 €verified on 09/10/2026 per descendant or ascendant |
| Bonification | 50 %verified on 09/10/2026 of earned income, capped at 800 €verified on 09/10/2026 |
| Savings | Exempt minimum of 3,000 €verified on 09/10/2026 |
If the family keeps a link with France
An Andorran resident of French nationality may be subject to the clause in article 25.1.d of the treaty. A spouse who stayed in France can also change the household's tax residence: see tax audit and Andorran residence.
Simulate
Use the IRPF simulator with your family situation, then compare with France.
Work out your own case
Free simulators, built on the official values of this page.
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
- Quiz: which residency status in Andorra?A few questions, a clear lead towards the right status.Open
Frequently asked questions
Does a spouse without income count?
Yes, they increase the household's exempt minimum, provided they have no income.
How many dependants can be deducted?
Each dependent descendant or ascendant gives rise to a deduction: the simulator calculates it.
What about disability?
A specific exempt minimum applies.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.